The transfer pricing file is the document by which each taxpayer who performs transactions with affiliated legal entities must justify the amount of the prices of those transactions and prove compliance with the “market price”. Based on the information provided in the file, the tax inspectordecides to accept or adjust the transfer prices charged by the taxpayer.

The file of transfer prices is mandatory to be prepared and submitted annually to the authorities by some of the large taxpayers. Small and medium taxpayers are obliged to draw up transfer pricing files, only at the request of the tax inspectors when the transactions with the affiliated entitiesexceed certain ceilings.

If you need assistance in preparing the transfer and representation during the tax inspection, our experts are at your disposal

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